etad bhagavato rÅ«paá¹
brahmaṇaḥ paramÄtmanaḥ
paraá¹ pradhÄnaá¹ puruá¹£aá¹
daivaá¹ karma-viceá¹£á¹itam
etat - this; bhagavataḥ - of the Supreme Personality of Godhead; rÅ«pam - form; brahmaṇaḥ - of Brahman; parama-Ätmanaḥ - of ParamÄtmÄ; param - transcendental; pradhÄnam - chief; puruá¹£am - personality; daivam - spiritual; karma-viceá¹£á¹itam - whose activities.
In order to distinguish the personality whom the individual soul must approach, it is described herein that this puruá¹£a, the Supreme Personality of Godhead, is the chief amongst all living entities and is the ultimate form of the impersonal Brahman effulgence and ParamÄtmÄ manifestation. Since He is the origin of the Brahman effulgence and ParamÄtmÄ manifestation, He is described herewith as the chief personality. It is confirmed in the Kaá¹ha Upaniá¹£ad, nityo nityÄnÄm: there are many eternal living entities, but He is the chief maintainer. This is confirmed in Bhagavad-gÄ«tÄ also, where Lord Kṛṣṇa says, ahaá¹ sarvasya prabhavaḥ: “I am the origin of everything, including the Brahman effulgence and ParamÄtmÄ manifestation.†His activities are transcendental, as confirmed in Bhagavad-gÄ«tÄ. Janma karma ca me divyam: the activities and the appearance and disappearance of the Supreme Personality of Godhead are transcendental; they are not to be considered material. Anyone who knows this fact — that the appearance, disappearance and activities of the Lord are beyond material activities or material conception — is liberated. Yo vetti tattvataḥ/ tyaktvÄ dehaá¹ punar janma: such a person, after quitting his body, does not come back again to this material world, but goes to the Supreme Person. It is confirmed here, puruá¹£aḥ puruá¹£aá¹ vrajet: the living entity goes to the Supreme Personality simply by understanding His transcendental nature and activities.